Small Benefit Exemption
Your employer can give you up to €1,500 a year in non-cash benefits, like vouchers or gift cards, with no tax, USC or PRSI taken off. It is spread across a maximum of 5 separate benefits in the year.
Last checked July 2026
What it is
Lets your employer give you up to €1,500 a year in non-cash benefits (vouchers, gift cards) tax-free, across up to 5 individual benefits a year. This is an employer decision, not something you apply for yourself, but worth knowing about if you're negotiating pay or benefits.
Who can get it
- You are an employee (including a company director) and your employer chooses to give you a non-cash benefit
- The benefit is not cash and cannot be exchanged for cash (a voucher or gift card is fine)
- Across the year you receive no more than 5 qualifying benefits, adding up to no more than €1,500
- It is tax-free to you: no PAYE, USC or PRSI on a qualifying benefit, so €1,500 in vouchers is worth far more than €1,500 in taxed pay.
- Only the first 5 benefits in a year count, and if a single benefit is over €1,500 the whole of that benefit is taxed, not just the excess.
- You do not apply for this, it is your employer's decision, but it is well worth raising when you are agreeing a bonus or benefits.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 25 July 2026. Always confirm the details on the official page before applying.
Questions people ask
How much can I get tax-free under the Small Benefit Exemption?
Up to €1,500 a year in non-cash benefits, across a maximum of 5 separate benefits, with no tax, USC or PRSI.
Does it have to be a voucher?
It has to be a non-cash benefit that cannot be exchanged for cash, so vouchers and gift cards are the usual choice. Straight cash does not qualify.
Do I have to apply for it?
No. It is your employer who decides to give the benefit. There is nothing for you to claim, but it is worth asking about when negotiating pay or a bonus.
What if the benefit is more than €1,500?
If a single benefit is worth more than €1,500, the full value of that benefit is taxable, not just the part over €1,500.
Related guides
- Fisher Tax Credit
- Sea-going Naval Personnel Tax Credit
- Seafarers' Allowance
- Remote Working (e-Working) Relief
- Foreign Earnings Deduction
Not sure if this one is you?
Describe your situation in your own words and the assistant shows every support you might qualify for, this one included. Free, no sign up, anonymous.
Check what you might qualify for →Grants change all the time.
Leave your email and I will tell you if the Small Benefit Exemption changes, or a new support opens that fits you. It is free and there is no spam.